Xin Abby, Liu, Ph.D., CMA, CPA

Associate Professor

Phone: 253-535-8129

Email: liuaa@plu.edu

Office Location:Morken Center for Learning & Technology - Room 324

Curriculum Vitae: View my CV

  • Professional
  • Biography
  • Why PLU?

Education

  • Ph.D., Washington State University, 2011
  • M.S., Sichuan University, China, 2005
  • B.S., Sichuan Normal University, 2002

Areas of Emphasis or Expertise

  • Financial Accounting
  • Tax Accounting

Responsibilities

BUSA 202 “Financial Accounting”

BUSA 321 “Intermediate Accounting I”

BUSA 322 “Intermediate Accounting II”

BUSA 427 “Tax Accounting”

Research Projects

  • Liu, X., & Wong-On-Wing, B. (2022). The role of construal alignment in enterprise risk management, Journal of Information Systems, 36(1), 39-52. (ABDC Ranking: A; 2021 SJR ranking: Q1 in Accounting)
    Liu, X., Chen, Y., Yang, Y., Liu, B., Ma, C., Craig, G.R., & Gao, F. (2022). Understanding vocational accounting students’ attitudes towards sustainable development, Journal of Vocational Education & Training, 74(2), 249-269. (ABDC Ranking: B; 2021 SJR ranking: Q2 in Education)
    Liu, N., & Liu, X. (2021). Understanding vocational business students’ sustainability consciousness, World Journal of Vocational Education and Training, 3(1), 9-17.
    Liu, X., Li, W., & Parsons, K. (2020). Exploring the antecedents of internal auditors’ voice in environmental issues: Implications from China, International Journal of Auditing, 24(3), 396-411. (ABDC Ranking: A; 2021 SJR ranking: Q1 in Economics, Econometrics and Finance)
    Liu, X., Flick, R. (2019). The relationship between psychological need satisfaction, class engagement, and academic performance: Evidence from China. Journal of Education for Business, 94(6), 408-417. (ABDC Ranking: C; 2021 SJR ranking: Q2 in Education)
    Liu X. (2019). The role of enterprise risk management in sustainable decision making: A cross-cultural comparison. Sustainability, 11(10), 2939. (SSCI, impact factor: 3.889; 2021 SJR ranking: Q2 in Management, Monitoring, Policy and Law)
    Liu, X. (2018). Can professional skepticism be learned? Evidence from China. Journal of Education for Business, 93(6), 267-275. (ABDC Ranking: C; 2021 SJR ranking: Q2 in Education)
    Liu, X. (2014). Use Tax Compliance: The Role of Norms, Audit Probability, and Sanction Severity. Academy of Accounting and Financial Studies Journal, 18(1), 65-80. (ABDC Ranking: C)
    Liu, X. (2013). Career Concerns of Chinese Business Students in the United States: A Qualitative Study. Academy of Educational Leadership Journal, 17(3), 61-71.
    Liu, X., Chen, Y. (2012). A Cross-Cultural Comparison between Americans and Chinese in Their Attitudes towards Information Ethics. Issues in Information Systems, 13(1), 59-67.
    Liu, X., Chen, Y. (2012). Information Ethics: A Cross-Cultural Study of Ethical Decision-Making between U.S. and Chinese Business Students. International Journal of Business and Social Science, 3(8), 51-60.
    Liu, X. (2012). Sales and Use Tax Compliance in E-Commerce: A Multidimensional Approach. Journal of Accounting and Finance, 12(3), 11-23.

Accolades

  • PLU School of Business Research Award (2021-2022)
  • PLU School of Business Service Award (2020-2021)
  • PLU School of Business Teaching Award (2019-2020)

Professional Memberships/Organizations

  • Washington Society of CPAs (WSCPA)
  • Institute of Management Accountants (IMA)

Biography

Dr. Liu is an Associate Professor of Accounting at Pacific Lutheran University. She earned her Ph.D. in Accounting from Washington State University. She is also a Certified Public Accountant (CPA) in Washington and a Certified Management Accountant (CMA). Before joining PLU, Dr. Liu worked as a tax accountant and served as an assistant professor of accounting. She has extensive teaching experience in the U.S. and abroad. Her research interests focus on the effects of human behavior on performance evaluation, ethical decision-making, and financial reporting. Dr. Liu is an active member of the Washington Society of CPAs (WSCPA) and the Institute of Management Accountants (IMA).

Why PLU?

I love PLU’s caring culture. It’s a community where people genuinely support one another and where kindness and respect are part of everyday interactions. Faculty, staff, and students all work together to create an environment where everyone feels valued and encouraged to grow personally and professionally.